Services to Irish-based Companies

Important Tax Dates – July 2018

Dividend Withholding Tax

14th   –   Due date for payment and filing of returns of withholding tax on dividends paid by companies in June 2018.

PAYE/PRSI/USC/LPT

23rd  – Payment of PAYE/PRSI/USC/LPT deductions for June 2018 (ROS Filers).

Payment of PAYE/PRSI/USC/LPT deductions for April – June 2018 (ROS Filers).

VAT

23rd  – Payment of June 2018 VAT liability and filing of related VAT return (ROS filers).

Payment of May/June 2018 VAT liability and filing of related VAT return (ROS filers).

Payment of January – June 2018 VAT liability and filing of related VAT return (ROS filers).

Payment of July 2017 – June 2018 VAT liability and filing of related VAT return (ROS filers).

Corporation Tax

23rd  – Company year-end 31st August 2018: Preliminary tax due, minimum 90% of total liability for the year.  Small companies can pay 100% of previous year’s liability (ROS filers).

Company year-end 31st October 2017: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

Company Secretarial

28th  –   Filing of Annual Returns dated 30th June 2018.

Corporation Tax

31st    – Company year-end 31st January 2017: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

Company year-end 31st October 2017: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial

31st   – Company year end 31st October 2017: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.